Individual Income Tax

This course focuses on the fundamentals of the federal income tax laws with primary emphasis on those affecting the individ- ual. Emphasis is on gross income determination, adjustments to income, business expenses, itemized deductions, exemp- tion, capital gains/losses, depreciation, and tax credits. Upon completion of this course, the student will be able to apply the fundamentals of the federal income tax laws affecting the indi- vidual. (F) is